https://www.taxtmi.com/caselaws?id=201476 SC held that asbestos fibre mechanically separated from its parent rock is not the product of manufacture and therefore does not become a new, commercially identifiable article liable to excise. Consequently, additional duty under Sec. 3(1) of the Tariff Act, measured by excise on a like indigenously manufactured article, does not apply to such imported asbestos fibre. The Court found difficulty with the prior construction in Khandelwal Metal Engineering Works and indicated that decision warrants reconsideration by a larger Bench. en-us Fri, 21 Jul 1995 00:00:00 +0530 Wed, 15 Oct 2025 20:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201476 SC held that asbestos fibre mechanically separated from its parent rock is not the product of manufacture and therefore does not become a new, commercially identifiable article liable to excise. Consequently, additional duty under Sec. 3(1) of the Tariff Act, measured by excise on a like indigenously manufactured article, does not apply to such imported asbestos fibre. The Court found difficulty with the prior construction in Khandelwal Metal Engineering Works and indicated that decision warrants reconsideration by a larger Bench. Case-Laws Customs Fri, 21 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201476